2013-2025 Form

What is the Form 990 Schedule G

The Form 990 Schedule G is a supplementary form required by the Internal Revenue Service (IRS) for certain tax-exempt organizations. It provides detailed information about the organization's professional fundraising services, including the fees paid to professional fundraisers and the total contributions received. This form is essential for ensuring transparency and accountability in fundraising activities, helping to maintain public trust in nonprofit organizations.

How to use the Form 990 Schedule G

To use the Form 990 Schedule G, organizations must first determine if they are required to file it based on their fundraising activities. If applicable, the organization should gather all necessary financial information related to fundraising efforts, including contracts with professional fundraisers and records of donations. The completed form is then attached to the main Form 990 when filing with the IRS.

Steps to complete the Form 990 Schedule G

Completing the Form 990 Schedule G involves several key steps:

1. Identify whether your organization is required to file the form based on its fundraising activities.
2. Collect relevant financial data, including total contributions and details of any professional fundraising contracts.
3. Fill out the form accurately, ensuring all sections are completed as required by the IRS.
4. Review the completed form for accuracy and compliance with IRS guidelines.
5. Attach the Schedule G to the main Form 990 and submit it to the IRS by the designated deadline.

Legal use of the Form 990 Schedule G

The legal use of the Form 990 Schedule G is governed by IRS regulations. Organizations must ensure that the information provided is truthful and complete, as inaccuracies can lead to penalties or loss of tax-exempt status. Additionally, the form must be filed in accordance with the applicable deadlines to maintain compliance with federal laws.

Key elements of the Form 990 Schedule G

Key elements of the Form 990 Schedule G include:

• Identification of the organization and its fundraising activities.
• Details of any professional fundraising services used, including compensation and fees.
• Summary of contributions received and the methods used to solicit donations.
• Disclosure of any relationships with professional fundraisers and the nature of those relationships.

Filing Deadlines / Important Dates

Filing deadlines for the Form 990 Schedule G align with the main Form 990 submission dates. Generally, organizations must file their Form 990 by the fifteenth day of the fifth month after the end of their fiscal year. Extensions may be available, but organizations should ensure they comply with all deadlines to avoid penalties.

Form Submission Methods (Online / Mail / In-Person)

The Form 990 Schedule G can be submitted in several ways. Organizations can file it electronically using approved e-filing software, which is often the preferred method for efficiency and accuracy. Alternatively, organizations may choose to mail a paper copy of the form to the IRS. In-person submissions are generally not accepted for this form.